ACCA2011年6月份考试大纲(P1)(9)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　B INTERNAL CONTROL AND REVIEW

　　1.Management control systems in corporate governance

　　a)Define and explain internal management control.^[2]

　　b)Explain and explore the importance of internal control and risk management in corporate governance.^[3]

　　c)Describe the objectives of internal control systems.^[2]

　　d)Identify,explain and evaluate the corporate governance and executive management roles in risk management(in particular the separation between responsibility for ensuring that adequate risk management systems are in place and the application of risk management systems and practices in the organisation).^[3]

　　e)Identify and assess the importance of the elements or components of internal control systems.^[3]

　　2.Internal control,audit and compliance in corporate governance

　　a)Describe the function and importance of internal audit.^[1]

　　b)Explain,and discuss the importance of,auditor independence in all client-auditor situations(including internal audit).^[3]

　　c)Explain,and assess the nature and sources of risks to,auditor independence.Assess the hazard of auditor capture.^[3]

　　d)Explain and evaluate the importance of compliance and the role of the internal audit function in internal control.^[3]

　　e)Explore and evaluate the effectiveness of internal control systems.^[3]

　　f)Describe and analyse the work of the internal audit committee in overseeing the internal audit function.^[2]

　　g)Explain and explore the importance and characteristics of,the audit committee's relationship with external auditors.^[2]

　　3.Internal control and reporting

　　a)Describe and assess the need to report on internal controls to shareholders.^[3]

　　b)Describe the content of a report on internal control and audit.^[2]

　　c)Explain and assess how internal controls underpin and provide information for accurate financial reporting.^[3]

　　4.Management information in audit and internal control

　　a)Explain and assess the need for adequate information flows to management for the purposes of the management of internal control and risk.^[3]

　　b)Evaluate the qualities and characteristics of information required in internal control and risk management and monitoring.^[3]